研究论文
Do insurers manipulate loss reserves to mask solvency problems?
Jennifer J. Gaver, Jeffrey S. Paterson
University of Georgia Florida State University
来源Journal of Accounting and Economics
年份2004
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经济 / 管理Auditing, Earnings Management, Governance
Insurance and Financial Risk Management · Banking stability, regulation, efficiency
参考文献 17
Discussion of “The Characteristics and Valuation of Loss Reserves of Property Casualty Insurers”
被引 1David Burgstahler · Review of Accounting Studies · 1998
Discretionary and Non-Discretionary Revisions of Loss Reserves by Property-Casualty Insurers: Differential Implications for Future Profitability, Risk and Market Value
被引 103Kathy Ruby Petroni, Stephen G. Ryan, James M. Wahlen · Review of Accounting Studies · 2000
Positive Accounting Theory
被引 5,791Ross L. Watts, Jerold L. Zimmerman · Andalas University Repository (Andalas University) · 1985
此处列出前 3 条
引用本文 127
Machine learning improves accounting estimates: evidence from insurance payments
被引 191Kexing Ding, Baruch Itamar Lev, Xuan Peng · Review of Accounting Studies · 2020
GDP Management to Meet or Beat Growth Targets
被引 128Changjiang Lyu, Kemin Wang, Frank Zhang · Journal of Accounting and Economics · 2015
Property–Liability Insurer Reserve Error: Motive, Manipulation, or Mistake
被引 110Martin F. Grace, James Tyler Leverty · Journal of Risk & Insurance · 2011
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